[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5561 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5561

 To amend the Internal Revenue Code of 1986 to exclude strike benefits 
                           from gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                           September 23, 2025

 Mr. Thanedar introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to exclude strike benefits 
                           from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Picket Line Protection Act of 
2025''.

SEC. 2. STRIKE BENEFITS.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new section:

``SEC. 139J. COMPENSATION FOR LOST WAGES RELATING TO A STRIKE.

    ``In the case of an individual, gross income shall not include 
compensation provided to a member of a labor organization described in 
section 501(c)(5) if such compensation is provided as a replacement for 
compensation not received by such member from such member's employer as 
the result of a strike.''.
    (b) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting the 
following new item after the item relating to section 139I:

``Sec. 139J. Compensation for lost wages relating to a strike.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to compensation received after January 1, 2025.
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